Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
HC ordered that the petitioner's refund application be processed and the refundable balance paid with statutory interest within two months. The court noted that an initial refund of Rs.7,71,000 had previously been appropriated/adjusted against outstanding liabilities of Rs.10,71,941 pursuant to an earlier order dated 18 Sept 2023, and that a demand of Rs.12,10,668 was subsequently cancelled and communicated to the GST Commissionerate, Palam. Having considered submissions that the refundable amount is payable to the petitioner, the HC directed the revenue to disburse the refund in accordance with law and disposed of the petition.
HC ordered that the petitioner's refund application be processed and the refundable balance paid with statutory interest within two months. The court noted that an initial refund of Rs.7,71,000 had previously been appropriated/adjusted against outstanding liabilities of Rs.10,71,941 pursuant to an earlier order dated 18 Sept 2023, and that a demand of Rs.12,10,668 was subsequently cancelled and communicated to the GST Commissionerate, Palam. Having considered submissions that the refundable amount is payable to the petitioner, the HC directed the revenue to disburse the refund in accordance with law and disposed of the petition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
